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Ul Lugihah for the year of assessment 2018. Question 8 Mr Lim, age 49, was employed as the Head of Marketing of Blue Green Sdn

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Ul Lugihah for the year of assessment 2018. Question 8 Mr Lim, age 49, was employed as the Head of Marketing of Blue Green Sdn Bhd in Kuala Lumpur since 1 August 1991. He resigned from his job on 30 November 2018. Payments and benefits received by Mr Lim from Blue Green Sdn Bhd in 2018 were as follows: a) Gross salary of RM10,000 per month. b) Bonu 2018) c) Medical bills RM8,000 (for his wife) paid by the company. d) Entertainment allowance RM1,600 per month and traveling allowance RM1,200 per month. e) Gratuity of RM180,000 was received upon his resignation. f) Mr Lim went for a two weeks holiday in Mac 2018 to Australia. All expenses were paid by the s equivalent to two months salary (received in July for accounting period ending 30 June company. Totalled up to RM18,000, in which RM10,000 for air ticket, RM3,300 for food and the balance is for hotel bills. g) A Mercedes C220 (bought on 1/8/2014 at a cost RM195,000) was provided to Mr Lim together with a driver who was paid a salary of RM700 per month by the company. h) Accommodation: Mr Lim was provided with a fully furnished condominium by his company until 31/10/2018 together with the service of maid. The maid received a salary of RM600 per month paid by the company. The condominium has an annual value of RM48, 000 (Including the value of furniture RM550 per month). amount of RM50,000 of which RM19,000 is in respect of his own contribution and RM31,000 in respect of his employer contribution. i) Upon resignation, Mr Lim received from an unapproved fund (set up by the company) an j) On 15 February 2018, Blue Green Sdn Bhd offered Mr Lim the option to purchase 10,000 shares at RM3.00 per share although the current market price was RM5.00 per share. Mr Lim accepted the option and purchased the 5,000 shares on 1 July 2018 when the market price was RM8.00 per share k) Of the entertainment allowance received, Mr Lim actually spent RM12,000 in 2018 to entertain 1) Two-thirds of the travelling expenses were spent for business purposes. Required: clients. Compute the statutory income from employment for Mr Lim for the year of assessment 2018

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